Who Needs an ITIN? (continued)

Who is Not Eligible for an ITIN?

The following are not eligible for an ITIN:

• U.S. citizens
• Aliens with visa statuses that permit them to work in the U.S. (even if only on a limited basis); these individuals qualify for an SSN
• Permanent legal resident of the U.S. (holder of a Green Card, also known as Permanent Resident Card)
• Any individual with a valid SSN
• Applicant not meeting the criteria for residency and/or ID documentation (who failed to prove identity and foreign status)